The study was conducted by Dr. Moaz Abu Alia from the Accounting Department at the Faculty of Business and Communication, with the participation of students Sham Shibi, Rahaf Ghazoul, Hala Obeidan, and Amira Adnan. The research examined the impact of audit committee characteristics (independence, size, gender representation, number of meetings, and expertise) on the level of social responsibility disclosure in listed companies on the Amman and Palestine stock exchanges, with audit quality tested as a moderating variable in strengthening this relationship.

The study findings showed that the integration of internal and external governance mechanisms contributes effectively to enhancing transparency and responsible disclosure in companies, highlighting the importance of developing governance standards to ensure more sustainable practices in the Arab business environment.

This achievement reflects a successful model of integration between education and scientific research at An-Najah National University and embodies the vision of the Faculty of Business and Communication in enabling students to engage in applied academic research from the undergraduate level, preparing them for leadership roles in business and accounting.